Who Should Attend
Call report preparation requires knowledge of bank accounting, bank regulations, and virtually all bank operations. Banks should train a preparer and reviewer. Anyone responsible for preparing, auditing, or signing the call report will find the program valuable. New and experienced preparers and reviewers should be trained. The seminar will provide basic training for new preparers, though some basic accounting knowledge is helpful, and complete coverage of new and complex issues for experienced preparers. Annual training is highly recommended by bank regulators.
The seminar will provide basic training for new preparers and complete coverage of new and complex issues for experienced preparers. This Call Report seminar presentation will be in the order of the schedules, starting with the Income Statement schedules followed by all Balance Sheet schedules. New, proposed, and revised changes will be discussed with the schedules they will impact and a summary of all recent updates will be included at the end of the manual. Participants will receive a 300+ page manual and Ms. Dopjera will be available to answer future Call Report questions by email. Annual training is highly recommended by regulators. Participants may want to bring their bank’s most recent Call Report for resolution of questions during the session. The FFIEC 041 & 051 forms will be used in the presentation and materials.
Order of the Program:
- General Instructions & Overview
- Summary of new and proposed updates to the Call Report Schedules (see below outline)
- Summary and outline of the implementation timelines for new Accounting Standards Updates related to Leases, Revenue Recognition and CECL.
- Income Statement Schedules
RI, Report of Income
RI-A, Changes in Equity Capital
RI-B, Charge-Off’s and Recoveries
RI-C, Disaggregate Allowance for Loan Losses
- Balance Sheet Schedules:
RC, Report of Condition
RC-A, Cash and Due From Banks
RC-F, Other Assets
RC-G, Other Liabilities
RC-K, Average Balances
RC-L, Unused Commitments & Off Balance Sheet Items
RC-N, Past Due & Nonaccruals
RC-O, Insurance Assessments
RC-P, Mortgage Banking Activities
RC-Q, Assets and Liabilities Measured at Fair Value
RC-R, Risk Based Capital, including approved & proposed changes
RC-S, Servicing, Securitization, Sales
RC-T, Trust Department
Recently Approved and Proposed Revisions:
2019-2020 Approved & Proposed Revisions
June, 2018 Revision
- Increase in small bank asset size eligibility for filing on the FFIEC 051 form from $1 billion to $5 billion – effective 9/30/19
- Option to calculate a simple leverage ratio, rather than multiple measures of capital adequacy for banks that meet certain criteria.
- Semi-annual reporting for several more line items on the FFIEC 051 form, primarily RCR Pt II lines 1-25, risk weighting of on and off balance sheet assets – effective 9/30/19
- Banks with assets over $1 billion that file on the FFIEC 051 form will still have to provide information on consumer deposit accounts and the related service charges, disaggregated data on the allowance for credit losses, and uninsured deposits in certain quarters – effective 9/30/19
- Update to brokered deposit definition to exclude certain reciprocal deposits – effective 3/31/19
- In September, 2017, the agencies issued proposed simplifications to the risk based capital rules. The changes will be effective April 1, 2020 (with early adoption available and reportable in the March 31, 2020 Call Report) and simplify the threshold deduction treatment for mortgage servicing assets, deferred taxes arising from temporary differences that cannot be realized through carrybacks, and investments in the capital of unconsolidated financial institutions.
March, 2018 Revision
- New information on the HVCRE definition as well as reporting of reciprocal deposits
- Maintaining phase in percentage deduction and risk weighting on certain RCR items
Cynthia A. Dopjera, CPA has managed various areas within regional community banks, to include accounting, financial reporting, Call Report preparation and review, retail operations, deposit operations, regulatory compliance, loan and credit administration, as well as serving as President and CEO. In 2000, Ms. Dopjera joined the public accounting firm of Harper & Pearson Company, P.C. where she served as Shareholder, Chairman of the Board, and Practice Leader for the Firm’s financial institutions practice. Ms. Dopjera retired June 1, 2018 from Harper & Pearson Company and currently provides accounting, consulting, and training services to financial institutions.
Registration Fee (This fee includes materials, lunch, and refreshments)
|Qualified non-member bank:
Note: You will be given the option to pay by credit card or to invoice your
company during the checkout process.
Dates & Times
February 11 & 12, 2020
Check in: 8:30 AM
Program: 9:00 AM - 4:00 PM Day One/8:30 AM - 3:30 PM Day Two
Embassy Suites Hotel
2800 American Boulevard West
Bloomington, MN 55431
Click here for directions
Housing accommodations can be made directly with the Embassy Suites Bloomington by calling 952-884-4811. Ask for the Minnesota Bankers Association room block or group code MBS or go to the Personalized Group Webpage. Group rate cut-off date is January 29, 2020.
The MBA reserves the right
to cancel programs due to insufficient enrollment, instructor illness, or other reasons. Participants wishing to cancel must inform the
MBA in writing prior to the event. Send cancellation notices to firstname.lastname@example.org. A cancellation fee of 25% of the program cost will be charged for withdrawing, or you may send a substitute. The full
program fee will be charged for withdrawing after the event has taken place or a no-show.
Qualified non-members are encouraged to apply. Please call our office for further information.
If you have a disability that may affect your participation in this program - or any dietary issues - please send a statement regarding
any special needs to email@example.com at least two weeks prior to the program. We will contact you to discuss